The Tax Foundation ranked Ohio 36th in the nation on individual taxes in their 2024 state business tax climate index. Despite a conservative stronghold in our legislature and in all statewide elected offices, our state has a spending problem that inhibits our ability to get us to a 0% income tax. State and federal GRF for FY 2024 and FY 2025 allocates $41.42 billion and $44.74 billion, which is an increase of 9.7% and 8.0%, respectively. This spending is unsustainable and, unfortunately, taxpayers are burdened with the bill. Implementing better state budget and appropriations rules can protect the taxpayer from reckless government spending and pave the way for transformational tax policy. In order to ensure responsible tax reform, we need policymakers to focus on prioritizing spending on core functions and reining in future growth.